Telephone Calls Tax Return
Telephone Calls Tax is to be paid by every applicable taxpayer who provides telephone service in Jamaica.
For the purposes of this tax, an applicable taxpayer is a carrier or service provider who is a registered GCT taxpayer and is liable to pay Telephone Calls Tax.
The tax is to be calculated on telephone calls provided:
1. Between points originating and terminating in Jamaica on a public fixed network (other than a transit service);
2. From a point of originating in Jamaica from a fixed public network or mobile network and on point a terminating outside of Jamaica;
3. From a point originating outside of Jamaica and terminating on a public network in Jamaica.
The tax payable is calculated based on the duration of the telephone calls, measured in the total number of minutes, during the taxable period at the rates specified.
All carriers and service providers who pay this tax is required to:
✔ Maintain proper accounts books and records and other documents relating to the telephone call service provided
✔ To correctly calculate and remit the tax for each taxable period on or before the final business day of the subsequent calendar month
✔ Produce books of accounts, records and other documents (including electronic) to the tax department representatives when required.
See Accounting , Using Accounting Software?, Accounting Services, Financial Accounting Services, Financial Accounting and Reporting Environment Framework Advisory Services, Financial Accounting Policies System and Design, Financial Reporting Compliance Services, Financial Analysis, Preparation of Financial Statements and Income Tax Annual Returns, Individuals Who Trade or Have Other Sources Of Income, Small and Medium Sized Enterprises, Large Taxpayers.
AMCS also provides Tax Services see Jamaica Tax Law Advisory Services, Jamaica Tax Planning Strategy and Management, Jamaica Tax Compliance, Jamaica Tax Audit - , Tax Returns Prepared by AMCS, Tax Returns Prepared by Discontinued Provider, Jamaica Tax Training.
AMCS also provides Jamaica Tax Planning Strategy and Management and Jamaica Tax Compliance Services.
Contact AMCS to:
✔ Correctly prepare your Telephone Calls Tax returns
✔ Avoid interest and penalties associated with late or incorrect filing.
AMCS provides Jamaica Tax Training to:
✔ Accounting Staff
✔ Sole Proprietors
✔ Business Owners
✔ Other Taxpayers
AMCS also provides Jamaica Tax Return Reviews as part of Fraud Prevention and Detection Services.